Preface

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer’s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties. This research is partially supported by the National Natural Science Foundation of China under Grant Nos. 60674082, 70221001, and 70731003.     

市场经济,社会存在和社会意识

本文在辨析马克思关于社会存在、社会意识和市民社会等基本概念的基础上,通过中、西现代社会发展史的比较,指出了国家、社会以及国家意识、社会意识在不同历史背景下形成过程的巨大差异。中国社会发展的独特性要求它在现代化的进程中进行一次国家与社会的剥离和国家意识与社会意识的剥离与整合。市场经济体制的改革为这次剥离提供了现实的可能性、必要性和迫切性。正统的国家意识随着中国改革的发展,已显示出蜕化为反社会意识的危     

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本文应用压缩映象原理证明了一阶隐式微分方程解的存在唯一性定理。本定理可以看成是Ｐｉｃａｒｄ存在唯一性定理的推广。     

一类复Schrdinger方程和实Klein-Gordon方程耦合方程组解的整体存在性

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讨论了非线性自治系统x=x(a0+alx+a2x2-(1-e-λy)),y=y(x2-1)的平衡点的性态,并证明了该系统极限环的存在性与唯一性.     

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应用锥不动点理论证明了m(m≥1)雏半线性椭圆方程组非负径向解的存在性.     

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本文研究了奇异三阶微分方程边值问题这里允许f（t，u）在u＝0处具有奇性。用锥不动点定理证明了该问题正解的存在性。